Solved: GST Provisional ID Not Generated or Not Working

Solved: GST Provisional ID Not Generated or Not Working

An existing taxpayer who is already registered under Central Excise, Service Tax, VAT, Entry Tax, Luxury Tax or Entertainment Tax is migrated to the new GST Platform under a process called enrolment. Enrolment under GST means validating the data of existing taxpayer from legacy system and updating the remaining key information under the new GST system by the taxpayer to prepare for the GST regime in India. In some cases, there could be issues like GST Provisional ID is not generated or not working. In this article, we look at the process for solving such issues.

GST Enrolment using Provisional ID

Existing taxpayers who are already registered under Central Excise, Service Tax, VAT, Entry Tax, Luxury Tax or Entertainment Tax are required to complete the GST enrolment process using a provision ID provided by the respective tax department. All existing taxpayers are required to be enrolled through the GST portal, as it is mandatory for complying under the GST regime by filing GST return, making GST payment, etc.

To enroll under GST, a business must have the following information:

Provisional ID received from State/ Central Authorities

Password received from the State/ Central Authorities

Valid E-mail Address

Valid Mobile Number

Bank Account Number

Bank IFSC

GST Provisional ID Format

In addition to having the above information handy, the following documents are also required:

Proof of Business Incorporation or Registration or Constitution in PDF or JPEG format of less than 1MB size

Partnership Deed for Partnership Firms

Incorporation Certificate for LLP, Private Limited Company, One Person Company, Limited Company and other types of Companies.

Registration Certificate from Concerned Authority for other types of entities.

Photograph of Promoters / Partners / Karta or HUF

Proof of Appointment of Authorised Signatory

Photograph of Authorised Signatory

Opening page of Bank Passbook or Statement with Bank Account Number, Address, Branch and Few Transaction.

With the above details, the existing taxpayer can visit the GST Portal for enrolment under GST.

GST Provisional ID Not Generated

GST enrolment has been very successful and over 83 lakh businesses have already migrated to the new GST platform as of April 30th, 2017 as under:

Sr. No.

State

Start Date

Number of Taxpayers with validated PAN

User activated till date

Percentage of User Activated

1

Andhra Pradesh

1/1/2017

229,493

203,330

88.60%

2

Arunachal Pradesh

11/30/2016

5,476

1,539

28.10%

3

Assam

11/30/2016

206,034

57,532

27.92%

4

Bihar

11/30/2016

194,495

115,338

59.30%

5

Chandigarh

12/16/2016

16,305

14,844

91.04%

6

Chhattisgarh

11/14/2016

109,055

91,010

83.45%

7

Dadra and Nagar Haveli

11/14/2016

4,389

3,031

69.06%

8

Daman and Diu

11/14/2016

4,803

3,349

69.73%

9

Delhi

12/16/2016

393,200

268,761

68.35%

10

Goa

11/14/2016

25,016

15,742

62.93%

11

Gujarat

11/15/2016

499,823

450,729

90.18%

12

Haryana

12/16/2016

242,527

172,709

71.21%

13

Himachal Pradesh

12/16/2016

66,165

34,056

51.47%

14

Jammu & Kashmir

12/16/2016

58,208

2,866

4.92%

15

Jharkhand

11/30/2016

92,627

57,344

61.91%

16

Karnataka

1/1/2017

550,489

513,426

93.27%

17

Kerala

1/1/2017

263,424

183,014

69.48%

18

Madhya Pradesh

11/30/2016

301,997

251,988

83.44%

19

Maharashtra

11/14/2016

803,261

705,235

87.80%

20

Manipur

11/30/2016

3,940

1,789

45.41%

21

Meghalaya

11/30/2016

24,296

4,711

19.39%

22

Mizoram

11/30/2016

2,313

868

37.53%

23

Nagaland

11/30/2016

4,847

2,829

58.37%

24

Odisha

11/30/2016

175,463

89,870

51.22%

25

Puducherry

11/8/2016

16,450

12,841

78.06%

26

Punjab

12/16/2016

229,541

187,113

81.52%

27

Rajasthan

12/16/2016

564,625

435,382

77.11%

28

Sikkim

11/8/2016

3,119

1,952

62.58%

29

Tamilnadu

1/1/2017

630,251

550,148

87.29%

30

Telangana

1/1/2017

209,863

163,978

78.14%

31

Tripura

11/30/2016

16,630

7,785

46.81%

32

Uttar Pradesh

12/16/2016

812,129

596,283

73.42%

33

Uttarakhand

12/16/2016

104,255

77,491

74.33%

34

West Bengal

11/30/2016

273,823

210,228

76.78%

Total for State VAT Users

7,138,332

5,489,111

76.90%

35

Taxpayers registered under Central Excise Act but not registered under State VAT

1/7/2017

55,830

14,486

25.95%

36

Taxpayers registered under Service Tax Act but not registered under State VAT

1/20/2017

1,156,337

546,580

47.27%

Total for CBEC Users

1,212,167

561,066

46.29%

Grand Total

8,350,499

6,050,177

72.45%

However, in case your business has not received a GST provisional ID and you have an existing tax registration under Central Excise, Service Tax, VAT, Entry Tax, Luxury Tax or Entertainment Tax, then it is best to contact concerned officer of the tax department.

The following flowchart can be used for understanding the steps to be taken if Provisional ID is not issued.

GST Provisional ID Not Received

GST Provisional ID Not Working

In case you have obtained a GST provisional ID and the ID is not working during the enrolment process, then you can follow the following steps for troubleshooting:

Check if a Provisional ID is issued for your PAN by using the Check Registration Status tool on the GST Portal. In case the GST provision ID is not working during the enrolment process, then the GST provisional ID could also be cancelled, expired, or inactive. By using the Check Registration Status tool, you can see the following statues:

Provisional: It indicates that Provisional ID is issued but Application for Enrolment of Existing Taxpayer is yet to be filed after attaching digital signatures.

Pending for Verification: It indicates that application submitted is successfully, however validation by the system with external agencies is under processing. The status will get updated once verification is completed.

Validation against Error: The PAN details entered does not match with CBDT database. Kindly fill the details as per PAN details and resubmit the form.

Migrated: The application has been successfully migrated under GST. No changes can be done to the Application now. Provisional Registration certificate shall be made available at the portal after appointed date i.e. the date on which GST Act will come into force.

The ‘Cancelled’ status indicates that Provisional ID was generated and issued but later on cancelled. It could be due to the fact that your existing registration got cancelled. In case, it is not correct. Its best to approach the respective Tax Department and check the reasons.

GST Provisional Email ID and Password Not Working

In case the Provisional ID and the password are showing as mismatch, then the following steps can be followed for solving the error.